Page 1 of 3 UNIVERSITAS INDONESIA
FAKULTAS EKONOMI & BISNIS DEPARTEMEN AKUNTANSI PROGRAM STUDI S-1 REGULER
SYLLABUS
AKUNTANSI SYARIAH ( SHARIA ACCOUNTING) ECAU605101
EVEN SEMESTER 2018/2019
No. NamaPengajar Alamat E-mail
1 Sri Nurhayati S.E., M.M. S.A.S sri.nsukadi@gmail.com /
Subject Code ECAU605101 Subject Title Sharia Accounting Credit Value 3
Level 3
Pre-requisite/
Co-requisite/
Exclusion
Introduction to Accounting
Role and Purposes This course is part of the financial accounting class. Thissubject provides students with an understandingof thebasic of sharia accounting. This subject coversthe history of islamic accounting, conceptual framework of sharia accounting, sharia accounting standard (PSAK Syariah) and implementation of PSAK Sharia.
Subject Learning Outcomes
Upon completion of the subject, student will be able to:
Technical Competence: In Financial Accounting
1. Apply the method of recognition, measurement and presentation of Sharia transaction in accordance with Indonesian Financial Accounting Standards (PSAK - Sharia) (T2)
2. Evaluate the appropriateness of accounting policies used to prepare financial statements based on PSAK and fiqh muamalah. (T3)
Communication Skills
3. Communicate clearly and concisely in writing business/academic report (TLA only)
4. Communicate clearly and concisely in presentation and discussion (TLA only) Subject Synopsis/
Indicative Syllabus Week
#
Topic Learning
Objectives
Readings 1 Introduction of Sharia Accounting
Islam, Sharia and Islamic Law
2 SW: Bab 1
SW: Bab 2
Page 2 of 3
2 Basic of Islamic Law 2,4 SW: Bab 3
3 Sharia Financial System 2,4 SW: Bab 4
4 History and Development of Sharia Accounting System
Paper Presentation for Sharia Financial System
2,4 SW: Bab 5
5 Conceptual Framework and Financial Statement of Sharia Accounting (based on PSAK Syariah & AAOIFI)
1,4 SW: Bab 6, PSAK: 101 AAOIFI: SFA 1 &
2 6 Mudharaba Accounting
1,2,4 SW: Bab 7, PSAK: 105, AAOIFI: FAS 3
7 Musharaka Accounting 1,2,4 SW: Bab 8,
PSAK: 106 AAOIFI: FAS 4 Midterm Exams
8 Murabaha Accounting 1,2,4 SW: Bab 9
PSAK: 102 ED PSAK: 108 AAOIFI: FAS 2, 5, 6, 11
9 Salam and Istishna Accounting 1,2,4 LN: Bab 10, SW: Bab 10, 11 PSAK: 103, 104 AAOIFI: FAS 7 &
10,
10 Ijarah and Fee Based Accounting 1,2,4 SW: Bab 12, 13 ED PSAK: 107 AAOIFI: FAS 8 11 Fiqh Zakah and Individual Zakah 2,4 SW: Bab 14
PSAK: 109 AAOIFI: FAS 9 12 Institutional Zakah, Waqf and Amil
Accounting
1,2,4 SW: Bab 14 PSAK: 109 AAOIFI: FAS 9 SW: 15, W 13 Sharia Capital and Financial Market
Paper Presentation
1,2,4 SW: Bab 16
14 Takaful Accounting 1,2,5 PSAK: 108
Final Exams Teaching/Learning
Methodology
Lectures cover core principles and concepts of the subject syllabus. To enhance students’ understanding of relevant concepts through various kinds of student’s centered activities, including case studies, presentation and discussion.
The policy related to plagiarism, cheating, and attendance must refer to faculty regulation.
Page 3 of 3 Assessment
Method in Alignment with Intended Learning Outcomes
Specific assessment methods/task %weighting
Intended learning outcomes to be assessed (please tick as approriate)
1 2 3 4
Continious Assessment 100%
GROUP Paper and Presentation 30% V V
INDIVIDUAL 70%
Mid Exams (30%) 40% 60%
Final Exams (30%) 70% 30%
Quiz and Class Participation (10%) v v
Student Study
Effort Expected Class Contacts
Lectures 20 Hours
Presentation 15 Hours
Other student study effort
Preparation for discussion 10 Hours
Preparation for project/assignment/tests 10 Hours Reading List and
References
Required Readings:
a. Akuntansi Syariah di Indonesia, Edisi4, Sri Nurhayati dan Wasilah, 2014 (SW)
b. Akuntansi Transaksi Keuangan Syariah, Wiroso , 2011 (W) c. PSAK Syariah (PSAK 101 sd PSAK 110)
Supplementary Readings:
a. Accounting, Auditing and Governance Standards for Islamic Financial Institutions. 2010. AAOIFI
